Personally, I like the water.  I'd lose the ship though.  I assume the killer whale is the focus, so the ship is distracting.  It also distorts the overall scale a bit. Perhaps a portion of another killer whale in the water to replace it, if you like? 

I want to keep the ship - it's new ; ). But I appreciate your suggestions. To make the visual more accurate, what - make the ship smaller?

Yes, but by moving it back farther in the distance.  That's frequently why the scale of things looks off.  Objects were reduced in size rather than spaced far enough apart. 

I would turn the ship some 70 degrees or so, so it looked like it was coming towards (or away) from the front of your scene.  If you want to show off the ship (which looks great) then it should be in the foreground.

Anyway, to really get a good opinion, you need to state what your objective or theme is.

Very nice though -- I wish I could do as well!

jfike makes a good point.  I just assumed the Killer whale was the main focus since it's the largest object and in the foreground.  If you want to feature the ship, then bring it foreward and move the whales way into the background.  If that is the subject of this image. 

Thank you both. The whales are the focus, but I like the idea of the ship - the connection to time and maritime adventure. I was mostly concerned about the water and how it came across - I used Photoshop to create the water. I used the paint bursh to paint a new water on a new layer, then used a filter - Distort - wave/ ocean ripple/ or glass to bubble up the painted water, then layer effect to bevel and emboss it. Just played around with several layers, darker and lighter, levels of transparency until I came up with this. Now I need to do it on a larger scale for a higher resolution image.

It's definitely hard to create perspective with only two points of reference on a basically flat surface.  I'd maybe reduce the mist to show more of the water details receding into the distance, and then move the ship back towards the receded mist.  You could also add some realism by rolling the ship a little - there are some decent sized waves in your water and the ship appears to be sitting kind of flat.